The Central Board of Indirect Taxes & Customs (CBIC) on January 15, 2024, issued to notification to amend notification no. 48/2021-Customs, dated October 13, 2021, and 49/2021-Customs, dated October 13, 2021, related to the AIDC and BCD on crude soya, sunflower and palm oils.
The following amendments have been stated:
In notification no. 48/2021-Customs, dated October 13, 2021, in paragraph 2, for the figures “2024”, and the figures “2025” has been substituted.
In notification no. 49/2021-Customs, dated October 13, 2021, in paragraph 2, the words, figures, and letters “Provided that nothing contained in this notification shall apply to the goods specified against serial numbers 1, 2 and 3 of the Table above on or after April 01, 2024.” shall be omitted.
[Notification No. 02/2024-Customs]